Amendment of section 8C

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.... (5), the following sub-section shall be inserted and shall be deemed to have been inserted on and from the 11th day of May, 2002, namely:— "(5A) The provisions of the Customs Act, 1962 (52 of 19....

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.... Customs Tariff Act retrospectively so as to extend the machinery provisions of the Customs Act, 1962 including those relating to, the date for determination of rate of duty, assessment, non-levy, sho....